Certificate of residence request (CISC9)
Use Collective Investment Schemes form CISC9 to apply for an Authorised Investment Fund certificate of residence to HMRC.
Reporting fund - annual report (CISC2)
Use form CISC2 to report your approved annual offshore funds to HMRC.
Initial registration as a reporting fund (CISC1)
Use form CISC1 to complete the initial application process to enter the reporting funds regime.
Alternative Investment Fund Managers: Special Return and Notice for Restricted Profits (HNWU10)
Use this form to make a special return on restricted profits for an Alternative Investment Fund Managers (AIFM) partnership that uses the AIFM mechanism.
Authorised Investment Funds: interest distributions (R105 (AIF1))
Use form R105 (AIF1) if you're a non-resident individual or company entitled to interest payments from Authorised Investment Funds (AIF) without Income Tax deductions.
Guidance and regulation
- Use the Enterprise Investment Scheme (EIS) to raise money for your company
- Use the Seed Enterprise Investment Scheme to raise money for your company
- List of approved offshore reporting funds
- Tax relief for investors using venture capital schemes
- Use a venture capital scheme to raise money for your company
Policy papers and consultations
- Draft legislation: the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017
- Draft legislation: the Collective Investment Schemes and Offshore Funds Regulations 2017
- Income Tax: streamlining the tax-advantaged Venture Capital Schemes
- Income Tax: amendments to tax-advantaged venture capital schemes
- Draft legislation: authorised contractual tax transparent schemes